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Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa?

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  • Musselli Andrea

    (Studio Musselli, Milan, Italy)

Abstract

The article is a comment to Conceptualising the behaviour of MNEs, Tax Authorities and Tax Consultants in respect of transfer pricing practices. A three-layer analysis, by Wealth, Smulders, and Mpofu (https://doi.org/10.1515/ael-2022-0036). The latter deals with transfer pricing but in the African perspective while the most part of articles frequently analyze the issue from the point of view of most developed and OECD (Organisation for Economic Co-operation and Development) countries. The paper focuses on the qualities of the commented article and proposes a resume on the state of art of the complex recent reforms of transfer pricing rules disposed by the OECD.

Suggested Citation

  • Musselli Andrea, 2025. "Will Proclaimed Changes to Multinationals’ Taxation Have an Actual Effect and What Will Really Change for Africa?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 15(2), pages 185-198.
    • Handle: RePEc:bpj:aelcon:v:15:y:2025:i:2:p:185-198:n:1007
    DOI: 10.1515/ael-2024-0010
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    More about this item

    Keywords

    taxation of multinational enterprises; transfer pricing; the arm’s length principle (ALP);
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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